https://www.taxtmi.com/acts?id=25883 Time of supply of goods is the earlier of the supplier's invoice issuance (or last required invoice date) and the date payment is received (entered in books or credited to bank, whichever is earlier). For reverse charge supplies the earliest of receipt of goods, recipient's payment (books entry or bank debit) or the date after thirty days from supplier's invoice applies; alternative rules use books entry when other dates cannot be determined. Voucher supplies are timed to issuance if identifiable or to redemption. Additions for interest, late fees, or penalties are timed to receipt by the supplier. en-us Sat, 17 Jun 2017 11:59:46 +0530 Thu, 29 Jun 2017 14:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25883 Time of supply of goods is the earlier of the supplier's invoice issuance (or last required invoice date) and the date payment is received (entered in books or credited to bank, whichever is earlier). For reverse charge supplies the earliest of receipt of goods, recipient's payment (books entry or bank debit) or the date after thirty days from supplier's invoice applies; alternative rules use books entry when other dates cannot be determined. Voucher supplies are timed to issuance if identifiable or to redemption. Additions for interest, late fees, or penalties are timed to receipt by the supplier. Act-Rules GST - States Sat, 17 Jun 2017 11:59:46 +0530 https://www.taxtmi.com/acts?id=25883